PURPOSE: To enhance a holding power of a polisher agent to a polishing face and permit an efficient abrading work on the polishing face under a high working pressure by mixing and solidifying at least one of absorbent cotton, cotton cloth and pulp with synthetic resin material.

CONSTITUTION: A surface of a polisher 1 is formed by a portion of comparatively hard synthetic resin 2 and absorbent cotton 3 of soft and microscopic fiber with an arrangement that in particular one end of surface absorbent cotton fiber is kept in the synthetic resin 2 and its other end is extended beyond the surface 4 of the synthetic resin 2. By forming the polisher 1 in this manner, in the case of water supply to the surface of the polisher 1, a water layer is formed due to hydrophilic property of the absorbent cotton 3, a holding power of the polisher 1 to the polishing face is enhanced and the efficient abrading of the polishing face under a high working pressure is permitted.